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2008 (11) TMI 416 - HC - Customsseizure of pieces of gold biscuits - gold biscuits belonged to assessee and were legally purchased. vouchers showed sale of T.T. Bars, whereas the seized gold was in the form of biscuits. Variation in weight and purity was also pointed out to show that the vouchers produced by claimant was not worthy of reliance. The Tribunal on appraisal of the materials came to the conclusion that in business world there is no distinction between biscuits and bars and further discrepancies of 2 grams in 16 pieces of biscuits shall not make the vouchers to be unworthy of reliance - Held that:- Tribunal has recorded the finding on consideration of relevant material and cannot be said to be perverse, no merit in applications and they are dismissed accordingly.
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